# C_2019187EN.01008601.xml

| 3.6.2019 | EN | Official Journal of the European Union | C 187/86 |
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3.6.2019

EN

Official Journal of the European Union

C 187/86

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Action brought on 10 April 2019 — Spain v Commission

(Case T-241/19)

(2019/C 187/93)

Language of the case: Spanish

Parties

Applicant: Kingdom of Spain (represented by: A. Rubio González, Agent)

Defendant: European Commission

Form of order sought

The applicant claims that the Court should:

| — | annul the Commission Decision of 19 December 2018 on the State aid SA 34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime; |
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annul the Commission Decision of 19 December 2018 on the State aid SA 34914 (2013/C) implemented by the United Kingdom as regards the Gibraltar Corporate Income Tax Regime;

| — | order the Commission to pay the costs. |
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order the Commission to pay the costs.

Pleas in law and main arguments

In support of its action, the applicant relies on two pleas in law.

| 1. | First plea, alleging infringement of Article 107(1) TFEU on account of misapplication of the criterion of territorial selectivity






  — | The applicant submits in that regard that, when it adopted the contested decision, the Commission possessed data and information that showed the existence of territorially selective State aid, which should have led it to have doubts as to the selective scope of the aid. By confining itself to the criterion of material selectivity, the Commission came to incorrect conclusions, given that there is or may be more aid than that actually identified in the contested decision. |
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1.

First plea, alleging infringement of Article 107(1) TFEU on account of misapplication of the criterion of territorial selectivity

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The applicant submits in that regard that, when it adopted the contested decision, the Commission possessed data and information that showed the existence of territorially selective State aid, which should have led it to have doubts as to the selective scope of the aid. By confining itself to the criterion of material selectivity, the Commission came to incorrect conclusions, given that there is or may be more aid than that actually identified in the contested decision.

| 2. | Second plea, alleging infringement of Article 296 TFEU, inasmuch as the contested decision is a measure formally lacking a statement of reasons and the appropriate assessment in terms of selectivity






  — | The applicant submits in that regard that the Commission fails to state the reasons for which it does not accept the arguments which, concerning territorial selectivity, the Kingdom of Spain had been substantiating throughout the proceedings. The contested decision is a measure materially lacking a statement of reasons, as a result of its incorrect interpretation of the judgment of the General Court of 18 December 2008, Government of Gibraltar v Commission, T-211/04 and T-215/04, EU:T:2008:595. After that judgment was set aside by the Court of Justice (judgment of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, C-106/09 P and C-107/09 P, EU:C:2011:732), the position set out in Commission Decision 2005/261/EC of 30 March 2004 was reinstated without any reasons being stated for that change of position. |
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2.

Second plea, alleging infringement of Article 296 TFEU, inasmuch as the contested decision is a measure formally lacking a statement of reasons and the appropriate assessment in terms of selectivity

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The applicant submits in that regard that the Commission fails to state the reasons for which it does not accept the arguments which, concerning territorial selectivity, the Kingdom of Spain had been substantiating throughout the proceedings. The contested decision is a measure materially lacking a statement of reasons, as a result of its incorrect interpretation of the judgment of the General Court of 18 December 2008, Government of Gibraltar v Commission, T-211/04 and T-215/04, EU:T:2008:595. After that judgment was set aside by the Court of Justice (judgment of 15 November 2011, Commission and Spain v Government of Gibraltar and United Kingdom, C-106/09 P and C-107/09 P, EU:C:2011:732), the position set out in Commission Decision 2005/261/EC of 30 March 2004 was reinstated without any reasons being stated for that change of position.

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